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Opinion 97-20

… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …

https://www.osc.ny.gov/legal-opinions/opinion-97-20

State Agencies Bulletin No. 879

… for Annual and Hourly employees who are currently in Bargaining Unit 21 and one of the following titles … be used with these titles upon movement to UUP. Employees in affected titles are entitled to continue all earnings … (Institution) Earnings Information There will be no change in the employee’s salary or any other earnings. OSC Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codes

Opinion 95-14

… FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and … tax moneys to purchase a personal computer to be used for department purposes and to pay for a ceremony to dedicate a new fire house and new fire …

https://www.osc.ny.gov/legal-opinions/opinion-95-14

Comptroller DiNapoli Releases School Audits

… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

SUNY Bulletin No. SU-155

… should review Control-D report NBEN749 as described in Payroll Bulletin No. 866 (Instructions for Entering … Code 405. If an employee has chosen to not participate in the Supplemental Retirement Annuity Program (Code 404), …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuity

Ordinary Death Benefit – Career Plan

… Your beneficiary may be entitled to an ordinary death … year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While … receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

City of Yonkers – Budget Review (B6-15-15)

… the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … for textbooks and the budget request underestimated pension costs by approximately $460,000. The City continues … budget gap and assess appropriations for textbooks and pension costs. Develop a plan to maintain fund balance at a …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Generic PINs

… or DEC Policies, and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC … allow employees to share one PIN that DEC assigned in each of its regions throughout the State. Additionally, …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

State Agencies Bulletin No. 887

… Purpose To inform agencies of the new changes to Federal tax withholding rates for 2009. Affected Employees … income of $75,000 or less, employees who claim married and have a gross income of $150,000 or less, and nonresident …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tables

State Agencies Bulletin No. 999

… Questions about these Reason Codes may be directed to the Payroll Audit mailbox. … To inform agencies of the creation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codes

Real Property Tax Exemptions Administration (2017-MR-4)

… , Coventry , Davenport , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit … the owner's ability to pay taxes, the desire of the State and local governments to encourage certain economic or social activities and other such considerations. Assessors are responsible for …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… Your beneficiary may be entitled to an ordinary death … year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While … receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… may be payable to your designated beneficiary if you have completed at least one year of service since last …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

William Floyd Union Free School District – Payroll (2016M-165)

… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Child and Dependent Care Credit

… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … Family Services (OCFS) or the New York City Administration for Children’s Services (ACS). To accomplish our objective, … Department processed 29,102 personal income tax returns for tax year 2015 that contained potentially inappropriate …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

Beacon City School District – Claims Auditing (2016M-20)

… when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in … which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not … awareness training to all Village employees, including how to recognize and respond to falsified email messages and …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34